All delinquent accounts may be certified by the Administrator-Clerk-Treasurer, who shall prepare an assessment roll each year providing for assessments of delinquent accounts against the respective property served. The amount certified by the Administrator-Clerk-Treasurer shall include late payment penalties and administrative charges, and the amount shall bear interest as determined by Council resolution. This assessment roll shall be delivered to the Council for adoption, and, upon approval thereof, the Administrator-Clerk-Treasurer shall certify to the County Auditor the amount due, and the County Auditor shall thereupon enter that amount as part of the tax levy on the premises to be collected during the ensuing year. This action may be optional or subsequent to taking legal action to collect delinquent accounts.
(1997 Code, § 19.42)